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Auditor conservatism following audit failures
Fafatas, Stephan A. - In: Managerial auditing journal 25 (2010) 7, pp. 639-658
Persistent link: https://www.econbiz.de/10003997166
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The relative effects of identifying versus investigating fraud risks on evaluators' assessments of auditor liability
Reffett, Andrew - In: Advances in accounting behavioral research 16 (2013), pp. 23-54
Persistent link: https://www.econbiz.de/10010126757
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Empirical evidence on repeat restatements
Files, Rebecca; Sharp, Nathan Y.; Thompson, Anne M. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 93-123
Persistent link: https://www.econbiz.de/10010425037
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Error or fraud? : the effect of omissions on management's fraud strategies and auditors' evaluations of identified misstatements
Hamilton, Erin L.; Smith, Jason - In: The accounting review : a publication of the American … 96 (2021) 1, pp. 225-249
Persistent link: https://www.econbiz.de/10012439373
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The effects of restatements for misreporting on auditor scrutiny of peer firms
Guo, Feng; Kubick, Thomas R.; Masli, Adi - In: Accounting horizons : a quarterly publication of the … 32 (2018) 1, pp. 65-85
Persistent link: https://www.econbiz.de/10011875099
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Evaluating the intentionality of identified misstatements : how perspective can help auditors in distinguishing error from fraud
Hamilton, Erin L. - In: Auditing : a journal of practice & theory 35 (2016) 4, pp. 57-78
Persistent link: https://www.econbiz.de/10011620212
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Fraud risk and audit quality : the case of US public firms
Chaari, Hela Frikha; Belanès, Amel; Lajmi, Azhaar - In: Copernican Journal of Finance & Accounting : CJF&A 11 (2022) 1, pp. 29-47
Persistent link: https://www.econbiz.de/10013347669
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Determinants of auditors ability in fraud detection
Wahidahwati, Wahidahwati; Asyik, Nur Fadjrih - In: Cogent business & management 9 (2022) 1, pp. 1-20
This study aims to examine the effect of auditor experience, auditor ethics, professional skepticism, and auditor personality type on fraud detection. This research was designed using a quantitative approach. Data analysis using multiple linear regression model with spps software. There are...
Persistent link: https://www.econbiz.de/10014439977
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Fraud and going-concern assessments during COVID-19 : perception of Fijian auditors
Devi, Jyotika; Guiwasa, Sereana; Shivani, Shiva; Nand, … - In: International journal of critical accounting : IJCA 13 (2023) 2, pp. 151-164
Persistent link: https://www.econbiz.de/10014307762
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Analysis of audit fees for nonprofits : resource dependence and agency theory approaches
Verbruggen, Sandra; Christiaens, Johan; Reheul, Anne-Mie; … - In: Nonprofit and voluntary sector quarterly 44 (2015) 4, pp. 734-754
Persistent link: https://www.econbiz.de/10011337169